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Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.

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The objective of senior budget official reviews is to provide a comprehensive overview of the budget process in the country or jurisdiction under examination, to evaluate national and or sub-national experiences in the light of international best practices and to provide specific policy recommendations.

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This report focuses on international practices of ex post evaluation, and particularly on the current efforts to conduct ex post evaluation of laws in Chile. It is divided in two main parts.The first part of the report provides information and guidance, examples of practice and references on the subject of ex post evaluation in OECD countries, particularly in the Legislative area. It looks at the different definitions of, and motivations for, undertaking evaluation. There is no single template for undertaking ex post legislative evaluation. The objectives and methods to be used will depend on factors such as the nature of the law to be evaluated and the parliamentary and governmental context in which the evaluation takes place.In the second part the report evaluates the current system and process of ex post evaluation of laws in Chile. It discusses the efforts made by the recently established Law Evaluation Department in the Chamber of Representatives, in the framework of the law making process of the country. It revises the current practices in both branches of government, executive and legislative, to conduct ex post evaluation of laws and regulations, as well as the formal and informal mechanisms to prepare laws and regulations and their possible ex post review. The paper revises as well the current programme for law evaluation launched by the Chamber of Representatives and it analyses its main components, in particular methodological approaches and inclusion of citizens‘ perceptions as a tool to increase transparency.The report concludes with an assessment of the main challenges that the law evaluation work is facing in Chile and makes some recommendations related to institutional, methodological and governance issues.

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This review was prepared to assess Chile's investment policies so as to provide the OECD Council with a formal opinion on the willingness and ability of Chile to assume the obligations of membership to the OECD in the field of investment.

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Chile has made good progress in improving housing conditions, but still around 10% of the population lives in either overcrowded houses, or of inadequate quality and/or with poor access to basic services.

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People with university degrees have suffered far fewer job losses during the global economic crisis than those who left school without qualifications, according to the latest edition of the OECD’s annual Education at a Glance.